The Moldova IT Park replaces a stack of taxes with a single levy of 7% of turnover, so the state draws the boundary of who can join tightly. Two questions decide it, and founders routinely get the second one wrong. The first is whether your activity is on the eligible list in Law 77/2016. The second, and the one that actually trips residents up, is whether eligible work generates at least 70% of your revenue, measured month by month as well as across the year. This guide sets out the full list of eligible CAEM codes, what each one covers, and how the 70% rule is applied.
If you would rather check a specific activity or code straight away, the Moldova IT Park eligibility checker tests any activity or CAEM code against the Article 8 list and shows the official definition of each eligible entry.
How eligibility actually works
Residency in the Moldova IT Park (the Moldova Innovation Technology Park, run by its own administration under Law 77/2016) is not granted on the strength of a code alone. The administration assesses two things.
The activity. The company must carry out, as its main business, one or more of the activities listed in Article 8 of Law 77/2016. Each is classified by a CAEM code, the Moldovan activity classifier that corresponds to the EU NACE Rev.2 system. Declaring an eligible code at ASP when you register is the starting point, not the finish line.
The revenue share. At least 70% of sales revenue must come from those eligible activities. This is the substance test, and it is where the regime is genuinely selective. An eligible code on your file means nothing if eligible work is a side line rather than your primary source of income.
Both conditions run continuously. Residency is not a one-off certificate; it is a status you have to keep earning every reporting period.
The eligible CAEM codes in full
The list below is the current set of activities eligible for IT Park residency under Article 8, as published by the IT Park administration. Several entries are narrower than the full CAEM class they sit in, and those scope limits matter as much as the codes themselves.
CAEM code · Activity · Notes
- 26.11 · Manufacture of electronic components · Design and manufacture of microprocessors and integrated circuits.
- 58.21 · Computer game publishing · Physical, downloadable and online formats, including licensing of reproduction rights.
- 58.29 · Other software publishing · Operating systems, business applications and other packaged software.
- 59.12 · Film and video post-production · Only visual effects, animation on high-performance computing, and game-industry colour and audio work.
- 59.20.13 · Sound recording · Eligible for game-industry audio only.
- 62.01 · Custom software development · Designing and writing code for applications, databases and web pages, and customising existing software.
- 62.02 · Computer consultancy · Planning and designing computer systems, hardware and software advisory, technical support.
- 62.03 · Computer facilities management · Managing and operating clients' systems and data centres.
- 62.09 · Other IT and computer services · Data recovery, software installation, computer maintenance.
- 63.11 · Data processing and hosting · Website and application hosting, data processing, data management.
- 63.12 · Web portals · Operating websites and portals built on search engines and databases.
- 72.11 · R&D in biotechnology · Only bioinformatics and nanobiotechnology.
- 72.19 · R&D in computer science · Mathematics, computer science, physics and nanotechnology on high-performance computing.
- 74.10 · Specialised design · Industrial and product design carried out on high-performance computing.
- 78.30 · Human resources provision · Supplying IT workforce on long-term assignment, with payroll administration.
- 82.20 · Call centre activities · Eligible only when provided exclusively for export.
- 85.59.12 · IT training · Courses in computer use, IT skills and digital competencies.
The safest way to read this list is by definition, not by title. Post-production under 59.12 sounds broad, but only the visual-effects, animation and game strands qualify. Research under 72.19 and design under 74.10 count only when done on high-performance computing. Biotechnology research under 72.11 is limited to bioinformatics and nanobiotechnology, not biotech generally. If your work sits at the edge of one of these codes, the definition is what the administration will apply.
The BPO opening: call centres and IT staffing
For most of the regime's life, the IT Park was a software and R&D club. That changed with the amendments that took effect in February 2024, which brought business process outsourcing into scope.
Call centre activities under CAEM 82.20 became eligible, but with a firm condition: the service must be provided exclusively for export. A contact centre serving Moldovan customers does not qualify; one serving foreign clients does. IT staffing under 78.30, supplying technical workforce to client companies, sits alongside it. If you run an outsourcing or outstaffing operation with foreign clients, the 7% regime is now open to you in a way it was not before. This is covered in more depth in our guide to Moldova as a flat-tax base for IT firms.
The 70% rule, monthly and annually
Here is the condition that decides most real cases. To hold resident status, at least 70% of your sales revenue must be generated by eligible activities. The IT Park applies that threshold in two ways at once: month by month, and across the financial year.
The monthly test is the strict part. A single strong month of non-eligible revenue, an equipment resale, a one-off consultancy engagement outside the eligible codes, a large non-IT invoice, can pull that month below 70% even if your annual mix is comfortably above it. The rules build in a tolerance: non-compliance is permitted for up to two months in a year. Beyond that, resident status is at risk.
The practical consequences are worth stating plainly:
- Up to 30% of revenue can come from non-eligible sources without any problem, as long as the 70% floor holds each month.
- Mixed-activity businesses need to watch the revenue mix actively, not just at year end.
- If eligible work is genuinely your main business, the rule is easy to satisfy. If it is a bolt-on to something else, the regime is probably not for you.
This monthly-and-annual structure is the single most common reason residents run into trouble, far more than the activity list. It is also why we confirm a prospective resident's revenue mix against the 70% rule before filing, rather than after.
What residency is worth, and what it costs
Eligibility is only the entry ticket. What sits behind it is the reason the regime is worth pursuing. The single 7% tax on turnover replaces corporate income tax, employee personal income tax, social security and medical contributions, local taxes, the real estate tax and the road tax. VAT is separate and applies normally. The full mechanics are set out in our guide to the Moldova IT Park 7% tax.
There is one floor to keep in mind. The 7% is subject to a minimum tax per employee, set at 30% of the forecast average monthly salary in the economy, which works out to roughly MDL 5,220 per employee per month for 2026. For a well-paid team the 7% of turnover is the binding figure; for a large team on modest revenue, the per-employee floor can dominate. We walk through that interaction in the note on the MITP minimum employee floor, and the MITP 7% tax calculator models both at once.
From eligible to enrolled
If you have confirmed that your activity is on the list and that eligible work will clear 70% of revenue, the remaining steps are administrative. The company must be registered in Moldova as a business, and it must not be in suspension, insolvency, liquidation or bankruptcy restructuring. The eligible activity has to be the primary one, the source of that 70% or more. Once those hold, the application goes to the IT Park administration, and reporting switches to the monthly 7% return.
Two adjacent decisions usually come up at the same time. The first is company setup itself, if you are not yet incorporated; our Moldova IT company setup guide covers the formation route for a software business. The second is licensing, because some IT-adjacent activities carry sector permissions that sit outside the IT Park framework; the Moldova IT company licences guide sets out where those apply.
Eligibility for the Moldova IT Park is not complicated once you separate the two tests. Your activity has to be on the Article 8 list, read by definition rather than by title, and eligible work has to earn at least 70% of your revenue every month and across the year. Check your own activity against the list with the eligibility checker, model the tax with the MITP calculator, and if the numbers work, our team handles the application end to end.